1954 (8) TMI 26

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt: "Can 'glass bangles' be considered as 'glass-ware' within the mean- ing of Entry No. 15 in Part I of the amended Schedule I to the Sales Tax Act?" In Miscellaneous Civil Case No. 88 of 1952, dated 18th November, 1952,* this Court held that the word "glass-ware" used in Entry No. 14 in Part I of Schedule I to the Sales Tax Act included glass sheets. That entry read as follows: "Glass-ware, do....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....glass sheets. The grounds given by this Court for taking the view are: "Now coming to the second question it is desirable to bear in mind the dictionary meaning of the word 'glass-ware'. According to the Oxford English Dictionary it is 'Articles made of glass.' As observed by Lord Coleridge in R. v. Peters(2), 'I am quite aware that dictionaries are not to be taken as authori- tative exponents of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the statute that the word is used in a special sense the natural or dictionary meaning of the word must be given to it. The question, therefore, is whether the word 'glass-ware' used in Entry No. 14 of Schedule I to the Act, as it stood before its amendment by Act XVI of 1949, has been used in a special sense. It is argued by the learned counsel for the non-applicant that Schedule I under whic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot used by the poorer classes of people. For, they are not affixed to the windows or doors of their houses. In my opinion, therefore, the term 'glass-ware' whether it is interpreted in a narrow sense or otherwise, would necessarily include glass panes. I answer the second question accordingly." 2.. The decision of this Court was followed by the Board of Revenue in the revision application made ....